Arm's length principle — The arm s length principle (ALP) is the condition or the fact that the parties to a transaction are independent and on an equal footing. Such a transaction is known as an arm s length transaction . It is used specifically in contract law to… … Wikipedia

Business valuation — is a process and a set of procedures used to estimate the economic value of an owner’s interest in a business. Valuation is used by financial market participants to determine the price they are willing to pay or receive to consummate a sale of a… … Wikipedia

Real estate appraisal — Real estate appraisal, property valuation or land valuation is the practice of developing an opinion of the value of real property, usually its Market Value. The need for appraisals arises from the heterogeneous nature of property as an… … Wikipedia

Like-kind exchange — A like kind exchange is a United States tax deferred exchange that allows for the disposal of an asset and the acquisition of another similar asset without generating a tax liability from the sale of the first asset. A like kind exchange can… … Wikipedia

Capital gains tax in Australia — Capital Gains Tax (CGT) in Australia applies to the capital gain made on disposal of any asset, except for specific exemptions. The most significant exemption is the family home. Rollover provisions apply to some disposals, one of the most… … Wikipedia

Hard money loan — A hard money loan is a specific type of asset based loan financing in which a borrower receives funds secured by the value of a parcel of real estate. Hard money loans are typically issued at much higher interest rates than conventional… … Wikipedia

Selig v. United States — 740 F.2d 572 (1984) [Federal Income Taxation of Individuals: Cases, Problems, Materials. 2nd Edition. by Samuel A. Donaldson, p.278 83] , is a case decided by the United States Court of Appeals for the Seventh Circuit related to the amortization … Wikipedia

United Kingdom by-election records — UK by election records is an annotated list of notable records from United Kingdom by elections. A by election occurs when a Member of Parliament resigns, dies, or is disqualified or expelled, and an election is held to fill the vacant seat. A… … Wikipedia